《企业财务会计报告条例》(以下简称《条例》)的施行,是全面贯彻《会计法》的一项重要保障措施,它标志着我国会计改革又进入了一个新的阶段。《条例》是《会计法》有关财务会计报告要求的具体化,它全方位保证了财务会计报告的真实、完整,对规范会计行为,提供真实完整的会计信息具有重大的现实意义。下面谈谈我们学习《条例》的一些体会。 The implementation of the Regulations on Enterprise Financial Accounting Reports (hereinafter referred to as the “Regulations”) is an important safeguard for the full implementation of the “Accounting Law,” which indicates that the accounting reform in our country has entered a new stage. The “Regulations” are the specific requirements of the Accounting Law concerning financial and accounting reports. It guarantees the truthfulness and completeness of the financial accounting reports in all aspects and is of great practical significance to regulate accounting practices and provide true and complete accounting information. Let’s talk about some of the experiences we learned in the “Regulations.”